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What every not-for-profit must know about accounting, tax, and reporting requirementsCombining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition.McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other functions. All-new coverage of the basics of complying to the new Form 990 New discussions on political action committees, new lobbying issues, grant accounting and complying with OMB Circular A-122 and Yellow Book accounting, fiduciary responsibilities of boards and staff, and much more Contains dozens of checklists, sample letters, and illustrative charts demonstrating how to apply the principles and requirements describedA peerless reference for this dynamic field, Not-for-Profit Accounting, Tax, and Reporting Requirements, Second Edition gives your nonprofit a straightforward guide to simpler financial structure and reporting obligations.
EDWARD McMILLAN is a Certified Public Accountant and Certified Association Executive, and a nationally recognized speaker on not-for-profit financial and management topics since 1992 for the United States Chamber of Commerce, the American Society of Association Executives, the American Institute of Certified Public Accountants, the American Chamber of Commerce Executives, and Destination Marketing Association International. He is also the author of Not-for-Profit Budgeting and Financial Management, Fourth Edition and Model Policies and Procedures for Not-for-Profit Organizations, Fourth Edition both published by Wiley. His articles have appeared in publications including Association Management, Leadership, and Dollars and Cents.
Table of Contents
Classification of Tax-Exempt Organizations
Financial Responsibilities of Not-for-Profit Board Members
The Basics of Form 990, Form 990-EZ, and Form N
Tax on Unrelated Business Income and Form 990-T
Other IRS Issues
Disclosure of Information
Conditions of Employment Agreement
Wholly Owned Taxable Subsidiaries
Internal Revenue Service Audits
Developing Strong Internal Controls and Documenting a Fraud Action Plan
Using CPA Firms and Understanding Their Functions
Grant Accounting and Auditing
Implications of Lobbying Expenditures
Campaign Contributions, PACs, and 527s
Internal Audit Committees
The Accounting Policies and Procedures Manual
The Basics of Intermediate Sanctions
The Basics of Not-for-Profit Accounting and Financial Statements
Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit Organizations
Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made
Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations
Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others
Table of Contents provided by Publisher. All Rights Reserved.